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OMB Circular A-87 — State & Local
Governments
State Workforce Agencies
1. Submit once unless changes are observed:
____ 1a. Organizational chart,
____ 1b. Employee time sheet
sample, providing for distribution of hours to direct/indirect functions.
____ 1c. The standard ICESA/FARS forms (check sheets):
1c.1. Leave — Designate whether using the standard
ICESA/FARS allocation with or without Employee Master File default provisions.
If using the Employee master File default, provide an explanation of the basis
for the leave allocation percentages.
1c.2. Personal Benefits — List all fringe benefits and
indicate whether allocation is based on a fixed percentage or fixed
dollars.
1c.3. AS&T — List the following:
— all
expenses (by line item or function code description) and designate whether
direct or indirect charged.
— allocation methods for all indirect
AS&T costs.
— project codes that are excluded from the unassigned
AS&T allocation with the reason for the exclusion.
1c.4. Cost Center/Division Level Allocations — Provide a
list of the cost centers that have an indirect pool with a description of the
cost center's function and the type of expenses that are to be allocated within
the cost center. Include the allocation methodology and identify the divisions
to receive the allocations.
1c.5. Non Personal Services (NPS) — List all NPS account
classifications with a description as to the type of expenses contained in
each. Specify whether the standard allocation method of hours paid is used, or
describe the allocation method if other than hours paid (FTEs).
2. Provide the following FARS produced accounting reports:
____ 2a. GA-50 — Schedule of Actual AS&Y by Function
____ 2b. GA-51 — Schedule of Actual Direct and Indirect Costs by Fund
Source
____ 2c. GA-52 and GA-52A — Schedule of Actual Expenditures by
Object of Expenditure for AS&T and Total Agency.
3. ____ Copies of all cost allocation plans that are used to charge
costs to federal programs, such as the HHS approved SWCAP.
4. ____ If the FARS cost allocation module (FCAT) is being used, provide
a list of all allocations done by the FCAT, including the allocation base.
5. ____ Signed and dated Certificate of Indirect Costs (sample form is
provided in the DCD website).
6. ____ A listing of grants and contracts by all funding sources, total
dollar amount, period of performance, and the indirect cost limitations (if
any) applicable to each, such as amounts restricted by administrative or
statutory regulations, applicable to the period(s) of the proposal(s). This
listing should also be supported by the approved Federal grant or
contract notification award(s).
7. ____ A list of all non-UI programs
that utilize the UI tax collection system. A separate tax sharing agreement
must be negotiated prior to the collection of non-UI funds using the UI tax
collection system.
8. ____ Support for the budgetary rate calculation, if a rate is
requested.
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